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Book part
Publication date: 24 October 2018

Corporate Reporting Formation at Commercial Organizations

N. T. Labyntsev, I. V. Alekseeva, E. M. Evstafjeva and R. G. Osipova

One of the major sources of information for investors and other stakeholders on success in doing business is corporate reporting presented by the companies themselves…

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Abstract

One of the major sources of information for investors and other stakeholders on success in doing business is corporate reporting presented by the companies themselves. Such a reporting significantly facilitates a dialogue between western stakeholders and companies which plan to enter world markets. It enables increasing not only the value of the business a company runs, but also the sales volume as well. A corporate report reveals information on the priorities and values of the company in the sphere of sustainable development and provides data on the results of its impact on the economic, social, and ecological sphere. A company publishing such a report can claim to be ready to develop a dialogue with society and aims toward accommodating stakeholders’ interests (of a state, clients, employees, shareholders, and investors) in the framework of social partnership.

Details

Contemporary Issues in Business and Financial Management in Eastern Europe
Type: Book
DOI: https://doi.org/10.1108/S1569-375920180000100014
ISBN: 978-1-78756-449-7

Keywords

  • Corporate reporting
  • model
  • sustainable development
  • non-financial reporting
  • problems of corporate reporting
  • business information
  • M40
  • M49

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Article
Publication date: 21 September 2020

The digital transformation of corporate reporting – a systematic literature review and avenues for future research

Rosa Lombardi and Giustina Secundo

This paper aims to provide a systematic literature review (SLR) of the relationship between smart and digital technologies and organisations’ reporting processes…

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Abstract

Purpose

This paper aims to provide a systematic literature review (SLR) of the relationship between smart and digital technologies and organisations’ reporting processes, proposing a future research agenda. The paper examines the effects of data and digital technology on the corporate reporting process by analysing the various kinds of reports by organisations.

Design/methodology/approach

A two-decade assessment of studies was analysed to answer research questions. A SLR explored the role of digital and smart technologies for corporate reporting processes. The Scopus database was used as a leading source for access to the articles. Initially, 163 items were collected. After reading the abstract and several refinements, 43 prioritised publications were analysed and categorised to derive significant results.

Findings

Results of the analysis highlight the following emerging research streams about the digital transformation of corporate reporting: digital technology for corporate information management and decision-making processes; digital technologies as a tool of stakeholder engagement and sustainable reporting practices; and finally, digital technologies as a way to address earning management, corporate social responsibility, accountability and transparency.

Research limitations/implications

How digital technology and data analytics may potentially transform the corporate reporting process to make it more effective, resulting in greater transparency for shareholders and all stakeholders.

Originality/value

The originality of this paper derives from connecting, for the first time, smart and digital technologies and corporate reporting processes, drafting the state of the art of this research topic for future research.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/MEDAR-04-2020-0870
ISSN: 2049-372X

Keywords

  • Social media
  • Digital transformation
  • Disclosure
  • Corporate reporting
  • Smart technologies
  • Voluntary reporting

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Article
Publication date: 4 September 2020

The influence of corporate governance structure on sustainability reporting in Malaysia

Amira Jamil, Nazli Anum Mohd Ghazali and Sherliza Puat Nelson

Following the introduction of the revised Malaysian Code on Corporate Governance in 2012 (MCCG 2012), this study aims to investigate the influence of corporate governance…

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Abstract

Purpose

Following the introduction of the revised Malaysian Code on Corporate Governance in 2012 (MCCG 2012), this study aims to investigate the influence of corporate governance structure on the quality of sustainability reporting from the perspectives of agency theory and resource dependence theory.

Design/methodology/approach

Based on an analysis of 126 firms’ annual reports for the year ended 2010 and 2014, this study analyses sustainability reporting quality before the introduction of MCCG, 2012 (year ended 2010) and after (year ended 2014).

Findings

The findings of the study show that there was a significant increase in the quality of sustainability reporting from 2010 to 2014. Results from multiple regression analyses indicate that the number of sustainability-related training attended by the board of directors and the percentage of directors with sustainability-related experience have a significant impact on the quality of sustainability reporting.

Practical implications

Observations from the study provide useful insights into the importance of the appointment of directors with sustainability-related experience as part of the criteria for directors’ appointment. Moreover, the board of directors is encouraged to attend sustainability-related training to help firms improve sustainability practices and reporting.

Social implications

The increase in the quality of sustainability reporting indicates that companies are committed in ensuring that environmental degradation is put at the minimum level if not eliminated. It appears that companies are embracing the concept of sustainability reporting, and hence, contributing to improving and enhancing social well-being.

Originality/value

This study contributes to the discussion of both internal mechanisms (board independence and board capital) and external mechanisms (compliance to the code on corporate governance) of corporate governance structure on the quality of sustainability reporting. The findings can be used to identify necessary mechanisms that should be enhanced to strengthen the practice of sustainability reporting.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
DOI: https://doi.org/10.1108/SRJ-08-2020-0310
ISSN: 1747-1117

Keywords

  • Corporate governance
  • Board of directors
  • Sustainability reporting
  • Sustainability-related experience

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Book part
Publication date: 28 July 2014

Communicating about Integrating Sustainability in Corporate Strategy: Motivations and Regulatory Environments of Integrated Reporting from a European and Dutch Perspective

Tineke Lambooy, Rosemarie Hordijk and Willem Bijveld

The authors have examined the developments in law and in practice concerning integrated reporting. An integrated report combines the most material elements of information…

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Abstract

Purpose

The authors have examined the developments in law and in practice concerning integrated reporting. An integrated report combines the most material elements of information about corporate performance (re: financial, governance, social and environmental functioning) – currently reported in separate reports – into one coherent whole. The authors first explore the motivation of companies and legislators to introduce integrating reporting. Next, they analyse how integrated reporting can be supported by legislation thereby taking into account the existing regulatory environment.

Methodology/approach

Literature study; desk research, analysing integrated reports; organisation of an international academic conference (30 May 2012 in Rotterdam, the Netherlands).

Findings

EU law needs adjusting in the field of corporate annual reporting. Although integrated reporting is currently being explored by some frontrunners of the business community and is being encouraged by investors, the existing legal framework does not offer any incentive, nor is uniformity and credibility in the reporting of non-financial information stimulated. The law gives scant guidance to companies to that end. The authors argue that amending the mandatory EU framework can support the comparability and reliability of the corporate information. Moreover, a clear and sound EU framework on integrated corporate reporting will assist international companies in their reporting. Presently, companies have to comply with various regulations at an EU and a national level, which do not enhance a holistic view in corporate reporting. The authors provide options on how to do this. They suggest combining EU mandatory corporate reporting rules with the private regulatory reporting regime developed by the Global Reporting Initiative (GRI).

Research limitations/implications

Focus on EU and Dutch corporate reporting laws, non-legislative frameworks, and corporate practices of frontrunners.

Practical and social implications and originality/value of the chapter

The chapter can provide guidance to policymakers, companies and other stakeholders who want to form an opinion on how to legally support integrated reporting. It addresses important questions, especially concerning how European and domestic legislation could be adjusted in order to (i) reflect the newest insights regarding corporate transparency and (ii) become an adequate framework for companies with added benefits for financiers and investors. Moreover, it reports on the benefits of integrated reporting for reporting companies. The authors argue that integrated reporting can be a critical tool in implementing corporate social responsibility (CSR) in the main corporate strategy of a company.

Details

Communicating Corporate Social Responsibility: Perspectives and Practice
Type: Book
DOI: https://doi.org/10.1108/S2043-9059(2014)0000006021
ISBN: 978-1-78350-796-2

Keywords

  • Integrated reporting
  • annual reporting
  • assurance
  • CSR reporting
  • stakeholders
  • European Union Accounting Directives
  • Global Reporting Initiative (GRI)

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Book part
Publication date: 17 July 2014

Heroes to Villains: An Archaeology of Corporate Criminality

David Crowther

It is generally considered that the old myths were a way of explaining the origins of the world and of humanity. They also played a vital role in uniting a society. Indeed…

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Abstract

Purpose

It is generally considered that the old myths were a way of explaining the origins of the world and of humanity. They also played a vital role in uniting a society. Indeed the idea of the epic story is one which permeates history to such an extent that it can be considered to be omnipresent.

Design/methodology/approach

It is argued that this cohesive role remains crucial today and so myths remain relevant to us today. The design of the chapter is to show this relevance in business behaviour. This is explored through a consideration of corporate reporting.

Findings

It is demonstrated that these myths continue to be reinvented in modern form. For individuals these myths provide a source of strength and a sense of roots and values; they offer a mirror to reveal the source of our anxieties and the means by which they might be resolved.

Research limitations/implications

In this chapter therefore the modern myths of the hero are explored in the context of managerial behaviour in organisations. In order to explore this there is a need first to consider the psychoanalysis of managerial behaviour before considering the mythic dimension of such reporting.

Practical and social implications

This paper demonstrates that organisational stories have a vitally important role in organisational cohesion and development.

Originality/value

The psychoanalytic approach provides an understanding which is not available through other methodologies.

Details

Ethics, Governance and Corporate Crime: Challenges and Consequences
Type: Book
DOI: https://doi.org/10.1108/S2043-052320140000006009
ISBN: 978-1-78350-674-3

Keywords

  • Myths
  • corporate reporting
  • psychoanalysis
  • managerial behaviour

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Book part
Publication date: 14 September 2018

The Role of the Integrated Reporting in Raising Awareness of Environmental, Social and Corporate Governance (ESG) Performance

Thinh Hoang

The belief that modern organisations have responsibility for their stakeholders, community and society has existed for many decades (Carroll & Shabana, 2010). In this…

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Abstract

The belief that modern organisations have responsibility for their stakeholders, community and society has existed for many decades (Carroll & Shabana, 2010). In this context, there is increasing demand for the non-financial factors (e.g. corporate social responsibility (CSR), natural and human capitals) from stakeholders for making the appropriate business decision (Eccles & Saltzman, 2011). This information of the organisation is therefore required to not only disclose relevant and reliable information, but also monitor corporate executives.

In the other side, corporation reports are criticised as they do not provide the whole business picture of the way organisations organise financial and non-financial elements to creating value yet. It has ignored or reported just a part of the environmental, social and corporate governance (ESG) impact made by an organisation (Flower, 2015). As a consequence, there has been a call for improving firm report on environmental, CSR and corporate governance in particular, and additional factors that can potentially impact on business performance in general.

Recently, various corporation reports related to environmental, social activities and sustainability have been introduced, and integrated reporting (IR) is one of them. IR framework is introduced as a new standard for corporate communication. It is ‘a concise communication about how an organisation’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term’. A number of important outcomes are attributed to IR including satisfying the information needs of stakeholders and driving organisational change towards more sustainable outcomes (Eccles & Krzus, 2010); reducing reputational risk and allowing companies to make better financial and non-financial decisions; and helping to break down operational and reporting silos in organisations and improving systems and processes (Stubbs & Higgins, 2012). Since the IR emphasise the integration of financial and non-financial data into one report, it calls for experience and knowledge from not only the board as management role but also accountant as practice role to deal with this emerging issue.

This chapter considers the problem of the link between how to reporting the ESG information, the management role board and practice role of accountants in organisation to successfully embed ESG information into the overall corporation strategy. We identify the issues with the demand of ESG information from stakeholders and the lack of connecting and integrating the environmental and corporate social sustainability information into organisation report. We explore the development of IR and integrated thinking (InTh) and the opportunities for board in integrating ESG information into practices and eliminating the ESG and reputational risks. Finally, we consider how management accountant via adopting IR and practising InTh can act as the important role in providing and delivering the better ESG information to stakeholders.

Details

Stakeholders, Governance and Responsibility
Type: Book
DOI: https://doi.org/10.1108/S2043-052320180000014003
ISBN: 978-1-78756-380-3

Keywords

  • ESG performance
  • integrated reporting
  • integrated thinking
  • sustainability
  • corporate social responsibility
  • corporate reporting

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Article
Publication date: 16 July 2019

The longitudinal study of sufficiency economy philosophy reporting of listed companies in the Stock Exchange of Thailand

Muttanachai Suttipun

The purpose of this paper is to investigate the extent and pattern of the sufficiency economy philosophy (SEP) reporting of listed companies from the Stock Exchange of…

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Abstract

Purpose

The purpose of this paper is to investigate the extent and pattern of the sufficiency economy philosophy (SEP) reporting of listed companies from the Stock Exchange of Thailand (SET) between 2012 and 2016, and to compare the SEP scores of reporting in the companies’ corporate annual reports during the period studied and between four groups of interest, based on ownership status, country of origin of company, type of auditor and type of industry.

Design/methodology/approach

Listed companies of the SET were used as the population, whereas a sample of 70 firms was investigated in the study. Content analysis by checklist was used to quantify the extent and pattern of SEP reporting in annual reports.

Findings

The results showed that the average score for SEP reporting was 44.28 out of a possible 64 categories of reporting included in the checklist. Moreover, there was a significant increase in the SEP reporting score during the period studied. The results also indicated that there was a significant difference in the SEP reporting scores between groups, based on country of origin, auditor type and industry type.

Originality/value

As the first longitudinal study of SEP reporting in Thailand, the study demonstrated the effective rule of SET to Thai listed companies providing higher voluntary information reporting during period being study.

Details

Asia-Pacific Journal of Business Administration, vol. 11 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/APJBA-11-2018-0196
ISSN: 1757-4323

Keywords

  • Longitudinal study
  • Sufficiency economy philosophy reporting
  • The Stock Exchange of Thailand

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Article
Publication date: 18 May 2012

Perception of stakeholders on web‐based corporate reporting practices

Divya Verma Gakhar

Web‐based corporate reporting has emerged as a new mode of communication between companies and stakeholders. The purpose of this research is to assess the perception of…

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Abstract

Purpose

Web‐based corporate reporting has emerged as a new mode of communication between companies and stakeholders. The purpose of this research is to assess the perception of various stakeholders on adequacy, usefulness and the future of web‐based corporate reporting.

Design/methodology/approach

A questionnaire was administered to 255 respondents and factor analysis was applied to analyse the data.

Findings

Factor analysis identified eight factors, which describe stakeholders’ perceptions about web‐based corporate reporting. These include usefulness of web reporting, future prospects, legal acceptability, adequacy of information, usefulness for investment decision, standardisation of content, mandatory requirement and substitute for traditional reporting.

Practical implications

The research findings will guide companies, regulators and service providers to deliver better information to stakeholders through disclosures on corporate websites.

Originality/value

The paper provides an insight into stakeholders’ beliefs and perceptions with respect to web reporting practices by companies and the future of these practices.

Details

Journal of Advances in Management Research, vol. 9 no. 1
Type: Research Article
DOI: https://doi.org/10.1108/09727981211225653
ISSN: 0972-7981

Keywords

  • Web reporting
  • Stakeholders
  • Company websites
  • User information needs
  • Corporate communications

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Article
Publication date: 20 March 2017

“Speaking truth to power”: analysing shadow reporting as a form of shadow accounting

Helen Tregidga

The purpose of this paper is to empirically investigate the act of shadow reporting by a social movement organisation as a form of shadow accounting within a sustained…

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Abstract

Purpose

The purpose of this paper is to empirically investigate the act of shadow reporting by a social movement organisation as a form of shadow accounting within a sustained campaign against a target corporation. Situated within a consideration of power relations, the rationales underlying the production of the shadow report, and the shadow reports perceived value and limits as a shadow accounting mechanism, are investigated.

Design/methodology/approach

A Foucauldian approach to power/knowledge and truth is drawn upon in the analysis of a single case study. Alongside a consideration of the shadow report itself, interviews with both the preparers of the report and senior management of the corporation targeted comprise the main data.

Findings

The paper provides an empirical investigation into shadow reporting as a form of shadow accounting. While a range of insights are garnered into the preparation, dissemination and impact of the shadow report, key findings relate to a consideration of power relations. The perceived “truth” status of corporate accounts compared to accounts prepared by shadow accountants is problematised through a consideration of technologies of power and power/knowledge formations. Power relations are subsequently recognised as fundamental to the emancipatory potential of shadow reporting.

Research limitations/implications

Results from a single case study are presented. Furthermore, given the production of the shadow report occurred several years prior to the collection of data, participants were asked to reflect on past events. Findings are therefore based on those reflections.

Originality/value

While previous studies have considered the preparation of shadow reports and their transformative potential, this study is, the author believes, the first to empirically analyse the preparation, dissemination and perceived impacts of shadow reporting from the perspectives of both the shadow report producers and the target corporation.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 3
Type: Research Article
DOI: https://doi.org/10.1108/AAAJ-01-2015-1942
ISSN: 0951-3574

Keywords

  • Power/Knowledge
  • Shadow accounting
  • Shadow reporting

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Article
Publication date: 8 February 2013

Accounting as a human right: the case of water information

James Hazelton

This paper aims to respond to increasing interest in the intersection between accounting and human rights and to explore whether access to information might itself…

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Abstract

Purpose

This paper aims to respond to increasing interest in the intersection between accounting and human rights and to explore whether access to information might itself constitute a human right. As human rights have “moral force”, establishing access to information as a human right may act as a catalyst for policy change. The paper also aims to focus on environmental information, and specifically the case of corporate water‐related disclosures.

Design/methodology/approach

This paper follows Griffin and Sen, who suggest that a candidate human right might be recognised when it is consistent with “founding” human rights, it is important and it may be influenced by societal action. The specific case for access to corporate water‐related information to constitute a human right is evaluated against these principles.

Findings

Access to corporate water‐related disclosures may indeed constitute a human right. Political participation is a founding human right, water is a critical subject of political debate, water‐related information is required in order for political participation and the state is in a position to facilitate provision of such information. Corporate water disclosures may not necessarily be in the form of annual sustainability reports, however, but may include reporting by government agencies via public databases and product labelling. A countervailing corporate right to privacy is considered and found to be relevant but not necessarily incompatible with heightened disclosure obligations.

Originality/value

This paper seeks to make both a theoretical and a practical contribution. Theoretically, the paper explores how reporting might be conceived from a rights‐based perspective and provides a method for determining which disclosures might constitute a human right. Practically, the paper may assist those calling for improved disclosure regulation by showing how such calls might be embedded within human rights discourse.

Details

Accounting, Auditing & Accountability Journal, vol. 26 no. 2
Type: Research Article
DOI: https://doi.org/10.1108/09513571311303738
ISSN: 0951-3574

Keywords

  • Human rights
  • Water
  • Sustainability reporting
  • Information disclosure
  • Financial reporting

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